Congregational Accounts
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1 The Church of Scotland East Mainland Church OF SCOTLAND Congregational Accounts Year Ended 31 December 2015 Congregation No Scottish Charity No SC East_Mainland_Church_Receipts_Payments_Accounts_ /03/2016
2 Trustees' Annual Report The Trustees present the Annual Report and Accounts for the year ended 31 Decembe2015 Reference and Administrative Information Charity Name : East Mainland Church of Scotland, Orkney Charity Registration Number : SC Congregational Reference Number : [Treasurer] Contact Address: Westkirk, Deerness, Orkney, KW17 2QH Appointed Trustees until Elders: Congregational Board Members: AGM in: 1984, , [N] New Board member or new Elder ex Board member 2014 [R] Resigned/ did not stand for re-election 2014 [D] Deceased Principal Office Bearers Minister : Session Clerk: Clerk to the Board : Treasurer : Independent Examiner Bankers BA, C.A., Cert [to 29/03/2015] then Clydesdale Bank plc, 3 Broad Street, Kirkwall KW15 1DH East_Mainland_Church_Receipts_Payments_Accounts_ /03/2016
3 Trustees Annual Report (continued) Structure, Governance and Management Governing Document The Church is administered in accordance with the terms of the Model Constitution Recruitment and Appointment of Trustees Members of the Kirk Session and the Congregational Board are the charity trustees. The Kirk Session members are the elders of the Church and are chosen from those members of the Church who are considered to have the appropriate gifts and skills. The Congregational Board is appointed from within the congregation and members of the congregation are invited to nominate individuals who are believed to have the skills and commitment to contribute to the management affairs of the Church, to become members of the Board. Members are then appointed at the Stated Annual Meeting and serve for a period of three years after which they must seek re-election at the next Stated Annual Meeting. Organisational Structure The Kirk Session is responsible for the spiritual affairs of the Church and must meet once per year, thereafter, whenever the Moderator and the Session Clerk consider it The Congregational Board is the governing necessary. body with responsibility for fiscal matters which pertain to the running of the church and, similarly, meets once per year and thereafter whenever the Chairman and Clerk to the Board consider it necessary. Objectives and Activities The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ's kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co-operates with other churches in various a ecumenical bodies in Scotland and beyond. Frequency of Services Services of worship are conducted weekly. The sacrament of Holy Communion is celebrated at least four times per year. There are frequent Family Services and the church meets socially after service on one Sunday of each month. A Newsletter is produced quarterly. Sunday School takes place after a children's address by the leader(s) of the service during non-family Services. Members of the Sunday School are presented with religious book prizes each year and take part in a Nativity Play at Christmas. ~ ~ ~ East_Mainland_Church_Receipts_Payments_Accounts_ /03/2016
4 Trustees Annual Report (continued) Achievements and Performance Session Clerk's Report The East Mainland Church is, first and foremost, engaged in Christian witness. This could mainly be described under the heaings of Acts of Worship, Teaching and Pastoral Care in the East Mainland parish. There is Church Law and Procedure which governs the way we operate. Our financial affairs must also comply with the regulations handed down by the Office of the Scottish Charities Regulator After years of church rennovaions and vacancy we are now in a period of more normal conditions. It is reasonable to expect that our church building will not need much in the way of maintenance for some time. The manse and garage had repairs done on them during the last year. There is always a need for the church to interact with the wider community. The event which we chose in 2015 was a Flower Festival, over a weekend in September.This served more than one purpose; we benefitted from the expertise of other tallented individuals who put together a spectacular display of flowers on different themes, bringing in those who would not normally be within the building, and also it had a financial benefit for the church which more than compensated for the cancellation of the East Mainland Show where we would have met the public and sold food from our stand. It is always challenging to devise original verntures for our congregation. We are reliant on those who support our different groups in the congregation, whether the Guild, Suday School or choir. It is they, along with our Minister and office bearers, who make the congregation what it is. - Session Clerk Sunday School On 22 March the Sunday School held a sale of Easter cards and provided teas and waffles after the service. The fantastic sum of was raised for Sunday School funds. The prizegiving was held on 21 June, we had the bouncy castle up in the Sunday School room to mark the end of term. For the flower display on the theme of peace which was held in September in the kirk we decorated a tree with white paper doves. For the Christmas service on 20th December we were looking for something a bit different. The idea of doing a puppet nativity was suggested. So we found a script and started making puppets. and were the narrators, and read the parts of and the angel, and read the parts for the shepherds and the wise men and helped with the puppets. We also sang Let s Go and Let s Jump with Joy. - Sunday School Teacher East_Mainland_Church_Receipts_Payments_Accounts_ /03/2016
5 Trustees Annual Report (continued) The East Mainland Guild Many thanks are due to all 13 Guild members who have worked diligently throughout the year. Thanks go not only to the office bearers but to all members for their support of the Guild in so many ways. Meetings have included the Guild Theme for the next 3 years (Be Bold, Be Strong), with the material for 2015 entitled Go in Peace. Our monthly meetings included a talk on the Prison service, illustrated talks on Malawi and Poland, Yoga, Patchwork Quilting and Songs and Poems of Peace by our own members. In April it was good to meet together with Birsay, Harray and Sandwick Guild in the Milestone church. J OLM spoke about Peace and War and spoke of his love of flying. The Summer Rally was held in Orphir church when representatives from the Guilds in the county heard the address given by. The East Church was host to the Winter Rally when from the International Justice Mission gave a presentation. The Festive evening was a fine evening of food and friendship and entertainment by members. The annual Carol Service was held in the Holm Hall. The children of St Andrews School, with their headmaster r, performed some excellent singing and fiddle playing accompanied by their music teacher,. As always our Guild would welcome visitors and new members. The Guild encourages both women and men to commit their lives to Jesus Christ and enables them to express their faith in worship, prayer and action. All are very welcome. President, - Secretary. Messy Church Review During 2015 we had between children at our Messy Kirk meetings. We had a range of different crafts and stories relating to different themes each month. Our one project was to make a banner for the kirk which was made by silk waxing which proved to be a very enjoyable task. We ended our session in June with a visit from and the ambulance. kindly came out and told us about his job and then we got to see inside the ambulance and hear what the sirens sounded like. - Co-ordinator East_Mainland_Church_Receipts_Payments_Accounts_ /03/2016
6 East_Mainland_Church_Receipts_Payments_Accounts_ /03/2016
7 East Mainland Church, Orkney Year Ended 31 December 2015 Trustees Annual Report (continued) 1st April 2015 East_Mainland_Church_receipts_Payments_Accounts_ /03/2015
8 Receipts and Payments Account Note Unrestricted Restricted Endowment Funds Funds Funds Total Total Receipts Donations Legacies 0 0 Activities for Generating Funds Bank and Deposit interest Investment Income Rental of Premises Sale of Assets 0 0 Sale of investments 0 0 Grants/Reimbursements Receipts from General Trustees 0 0 Receipts Guild Receipts Sunday School Receipts from Messy Church Total Receipts Payments 4 Cost of generating funds Charitable activities Fabric maintenance Total Payments Excess of Receipts over Payments for the year, before transfers Transfers Excess of Receipts over Payments for the year East_Mainland_Church_Receipts_Payments_Accounts_ /03/2016
9 East_Mainland_Church_Receipts_Payments_Accounts_ /03/2016
10 Notes to the Accounts 1 Trustee Remuneration and Related Party Transactions On behalf of the a total of 1020 was paid in respect of travelling expenses and 1,504 for Manse rates. The firm of was paid a total of 10,680 for services relating to the installation of Secondary Glazing to the church and for manse fabric repairs Other than where noted above, no trustee received any remuneration during the year and no pp. Independent trustee or person related to a trustee had any personal interest in any contract or transaction Examiner: entered into by the charity. current Yr End 2 Movements in Funds At 1 January At 31 Dec 2015 Receipts Payments Transfers 2015 Unrestricted Funds [Deposit a/cs] 7 Sunday School Guild , Messy Church Tait's Trust Fund General Fund 7,737 28,588-20, ,200 15,200 Restricted Funds [Deposit a/cs] Fabric Fund Refurbishment Fund Carpeting Fund Secondary Glazing Fund Organ Fund Parishioner's Fund Disabled Access Fund 9,587 29,730-22, , ,200 10, , ,341 8, , , , ,027 4, , , , ,864 1, , ,293 1, , , ,100 30,393 2,349-16, ,959 15,555 1,405 Endowment Funds [none] Total Funds 39,980 32,079-38, ,779 15,555 16,605 a a a a a Inverstor's Trust Holding * East_Mainland_Church_Receipts_Payments_Accounts_ /03/2016
11 Notes to the Accounts [continued] Note 2 [continued] Purposes of Designated Funds Sunday School Fund: [managed as a separate entity to church finances] provides for learning materials, prizes and excursions for young churchgoers. East Mainland Guild Fund: [managed as a separate entity to church finances] provides for the work of the Guild. Messy Church Fund : [manged as a separate entity to church finances] provides local funds for a facility set up in 2014 which involves creativity, celebration and hospitality with an aim to model and promote good ways of growing as a global and local church family, primarily amongst people who don't already belong to another form of church Tait's Trust: Receives [nominally] a portion of the interest on an endowment, outwith the control of the East Mainland Church, and is gifted for general church use. General Fund: is the default fund, through which the majority of our housekeeping transactions are conducted. Purposes of Restricted Funds Fabric Fund: to provide for the general maintenance and repair of the church's property. Refurbishment Fund: was set up speciically to receive and dispense funds in relation to our recent refurbishment project. It is largely redundant currently. Carpeting Fund: to provide for the costs associated with [replacement] floor coverings within church buildings. Secondary Glazing Fund: to provide additional insulation to the windows of the original single-glazed worship area of the church. Completed in Organ Fund: for the purchase and maintenance of all aspects of music used for worship. Parishioner's Fund: stores any remnant from the Tait's Trust dividend which is received each year to be distributed to parishioners at Christmas. Any suitable excess will be added to a subsequent distribution. Disabled Access Fund was set up to provide access and comfort needs, within the church building(s), for those with disabilities. Purposes of Endowment Funds We do not have any Endowment Funds, currently. East_Mainland_Church_Receipts_Payments_Accounts_ /03/2016
12 Notes to the Accounts [continued] Unrestricted Restricted Endowment Funds Funds Funds Total Total Analysis of Donations WFO Scheme [non-gift Aid] 0 0 Charities Aid Gift Aid Donations Tax Recovered - Gift Aid Donations Ordinary Offerings (Open Plate) Congregational Organisations , , Analysis of Activities for Generating Funds Regular Fundraising Events Weddings & Funerals From sale of items Life & Work Magazine Subscriptions Premises Hire , Other means of income Investment dividends Interest on sale of assets Grants/Reimbursements To East Mainland Guild To Sunday School To Messy Church Legacies Total Receipts 29, , East_Mainland_Church_Receipts_Payments_Accounts_ /03/2016
13 Notes to the Accounts [continued] Unrestricted Restricted Endowment Funds Funds Funds Total Total 4 Analysis of Payments Cost of Generating Funds Direct Fundraising Costs Advertising Hire of Premises Charitable Activities Ministries & Mission Presbytery dues Local Staffing Costs Minister's Travelling expenses Minister's other expenses Locum Minister's Fees Manse Council Tax Pulpit Supply Organ & Music Church Cleaner Building Costs Heat/Light [Electricity] Buildings Insurance Manse maintenance Other Local Costs Guild Expenditure Sunday School Expenditure Messy Church Expenditure Church Office expenses Purchase of Investments Congregational Organisations Life & Work Newsletter Other expenses Charitable Activities Fabric Maintenance Total Charitable Costs Governance Costs Independent Examiner's fee Other payments 0 0 Total Payments East_Mainland_Church_Receipts_Payments_Accounts_ /03/2016
14 Notes to the Accounts [continued] 5 Minister's Stipend All Church of Scotland congregations contribute to the national stipend fund which bears the costs of all ministers' stipends are and employers' contributions for National Insurance, pension and Housing and Loan Fund. Ministers' stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review the minimum stipend was 26,119 and the maximum stipend in 5th and subsequent years of service 32, Collections for Third Parties Christian Aid Mary's Meals Sunday School Accounts Save the Children 0 25 Mallawi Appeal Fair Necessities Balance as at 1 Jan Total Income Total Expenditure Balance as at 31 Dec Guild Accounts 9 Messy Church Balance as at 1 Jan Total Income Total Expenditure Balance as at 31 Dec Balance as at 1 Jan Total Income Total Expenditure Balance as at 31 Dec ,265-1,042-1, East_Mainland_Church_Receipts_Payments_Accounts_ /03/2016
15 APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES CAPITAL ACCOUNT Deposit Capital 0 0 Consolidated Capital 0 0 Market Value of Balances at 31 December 0 0 Credit Balances Held at 31 December at cost 0 0 REVENUE ACCOUNT Credit Balances at 31 December TEMPORARY ACCOUNT Credit Balances at 31st December 0 0 c.f. Supporting docs pp 16 East_Mainland_Church_Receipts_Payments_Accounts_ /03/2016
16 Supporting Documents East_Mainland Church_Receipts_Payments_Accounts_ /03/2016
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